2009、2011单证员真题及解析 2008年单证操作真题(3)

4、A公司出口一笔货物，提单日期为5月21日通过中国银行办理D/A30days after sight支付方式的托收手续。6月1日单到国外代收行，代收行当天即向付款人提示汇票。付款人应于何日付款？何日取得单据（不计优惠期）？ 7月1日付款。 6月1日见票、承兑后即取得单据

5、简述国际商务单证在进出口贸易中的地位和作用，并结合国际商务单证员培训与谁谈谈你个人的建议和想法。（略）

五、计算题

1、某出口公司对苯二酚外报CIF纽约价为1000美元，对方提出要3%佣金，在保证我方净收入不变的前提下，请计算含佣价应为多少美元？

含佣价=净价/1-佣金率=1000/1-3%=1030.93美元

2、出口报价CIF London USD 5,000per M/T less 2% Discount，试计算折扣金额及扣除后的净价额？ 折实售价=原价（1-折扣率）=5000（1-2%）=4900美元

折扣金额=原价*折扣率=5000*2%=100美元

六、案例分析

1、我公司与德商签订一出口合同，德商按时开来了信用证，证中规定的装运条款为：1月装100公吨，2月装150公吨，3月装150公吨。我公司1月份按规定如数装运并顺利收到货款。考虑到货源分散，经与船公司协商同意，由月亮河号轮于2月10日在烟台、2月11日在青岛共装运150公吨。当我公司持单据到银行要求付款时，遭到开证行的拒绝。请问开证行的拒付是否合理？为什么？

不合理。根据《UCP500》，我公司2月份的装运行为并不违反信用证条款。

2、我某公司向韩国出口一批大豆，双方签订的合同中规定：数量2000公吨，单价150美元/公吨，允许10%的数量增减。对方如期开来了信用证，证中规定：总金额300000美元，数量2000公吨。我方未要求改证，直接发货2100公吨。请问如果按发货数量制单我方是否能安全收汇？为什么？ 不能。最多发货2000公吨，否则信用证金额不够。

3、A公司对英国出口一批货物，国外开来信用证中对发票只规定：“Commercial Invoice in duplicate.”。A公司交单后被拒付，理由是商业发票上的受益人漏签字盖章。A公司经检查发现的确漏签字盖章，立即补寄签字完整的发票。但此时信用证已过期，故又遭拒付。A公司与买方再三交涉，最后以降件处理才收回货款。本案中的拒付有无理由？为什么？本案中A公司的处理是否妥当？为什么？

拒付无理由。根据《UCP500》，若信用证没有规定，商业发票不需签署。A公司处理不妥，应根据《UCP500》向对方解释单据并不存在不符点。

2008操作考试真题答案

一、根据下述合同内容审核信用证，并指出不符之处。（36分）

1、受益人名称与合同卖方不符（合同是SHANGHAI SHENG DA CO.，LTD.， 信用证SHANGHAI DA SENG CO.，LTD.）

2、开证申请人的地址不符（合同是28, IMAMGONJ，信用证是26,IMAMGONJ） 3、商品名称不符（合同是STEEL TAPE RULES，信用证是TAPE RULES）

4、商品规格不符（合同是JH-392W和JH-380W，信用证是JH-395W和JH-386W）

5、单价不符（合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFR CHITTAGON，信用证是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG）

6、总金额不符（合同是USD9,300.00，信用证是CURRENCY HKD AMOUNT 9800.00）

7、包装不符（合同是In Cartons，信用证是PACKING: EXPORT STANDARD SEAWORTHY PACKING）

8、装运期不符（合同是During May, 2008，信用证是LATEST DATE OF SHIPMET : MAY 2, 2008）

9、装运港不符（合同是Shanghai，信用证是ANY CHINESE PORTS）

10、分批和转运要求不符（合同是Partial Shipment and Transshipment are allowed.， 信用证是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED）

11、合同用的是CFR术语，信用证要求受益人提交保险单不符

12、CFR术语，提单上要求注明 “FREIGHT COLLECT”不符

13、付款期限不符（合同是Sight Letter of Credit，信用证DRAFTS AT 60 DAYS SIGHT）

二、根据买方订单及相关资料缮制形式发票（24分） Issuer: (1) SHANGHAI LUCKY SAFETY SCREENS CO., LTD UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINA. PROFORMA INVOICE No.(3) LU80518 Date: (4) May 18, 2008 To: (2) RAM PLASTICS 201, HAUZ RANI, MALVIYA NAGAR, NEW DELHI 110017.INDIA Transport details: (5) From Shanghai China to Nhava Sheva India by sea Marks & Nos. S/C No.(6) LU0805 Terms of payment: (7) Advanced T/T Unit Price Amount Description of goods and Quantity (8) R.P. LU80518 Nhava Sheva Nos 1- up (9) normal 120 rolls 200mm x 2mm x 50m transparent normal ribbed 10 rolls 200mm x 3mm x 50m transparent normal 20 rolls 300mm x 3mm x50m transparent normal 30 rolls 300mm x 3mm x50m transparent normal ribbed 20 rolls 200 rolls (10)CIF Nhava Sheva (11) USD10320.00 USD 980.00 USD 1840.00 USD 3240.00 USD 2320.00 USD18700.00 USD86.00/roll USD98.00/roll USD92.00/roll USD108.00/roll USD116.00/roll 200mm x 2mm x 50m transparent (12) DETAILS OF OUR BANK:

BANK OF CHINA, SHANGHAI BRANCH, NO.4 Zhongshan road, Shanghai ,P.R.CHINA SWIFT CODE: BKCHCNBJ530

BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO., LTD ACCOUNT NO: 1281 2242012 7091 015

ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINA

SHANGHAI LUCKY SAFETY SCREENS CO., LTD

三、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证FORM A（共40分）

凭 信用证号

Drawn under industrial bank of Japan,ltd.,head office L/C NO. LC196107800

日期 按…. .息…. 付款

Dated Oct.15,2007 Payable with interest @… .. % per annum 号码 汇票金额 上海

NO. YL71001 Exchange for USD12630.00 Shanghai …DEC.05,2007…………… 见票…………………日后（本汇票之正本未付）付交

At *** sight of this FIRST of Exchange (Second of Exchange being unpaid)

Pay to the order of BANK OF CHINA,SHANGHAI BRANCH 金额

the sum of SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED AND THIRTY ONLY

此致

To: INDUSTRIAL BANK OF JAPAN,HEAD OFFICE

SHANGHAI YILONG CO.，LTD.

XXX

uer: SHANGHAI YILONG CO.，LTD. NO.91 NANING ROAD SHANGHAI ,CHINA COMMERCIAL INVOICE : ABC COMPANY 1-3 MACHI KU STREET OSAKA，JAPAN No. YL71001 Date: NOV.10,2007 ansport details: S/C No. YL07101 Terms of payment: L/C AT SIGHT Unit Price Amount ROM SHANGHAI PORT TO OSAKA BY SEA Marks and Nos. Number and kind of packages; Description of goods and Quantity C SAKA OS.1-60 3000PCS OF CARDBOARD BOX YL-256 1550PCS YL-286 1450PCS

CIF OSAKA USD4.50/PC USD3.90/PC USD 6975.00 USD 5655.00 ------------------- ___________ USD 12,630.00

SHANGHAI YILONG CO.，LTD.

X X X

.Shipper Insert Name, Address and Phone

B/L No. TH14HK07596

SHANGHAI YILONG CO.，LTD.

NO.91 NANING ROAD SHANGHAI ,CHINA.

.Consignee Insert Name, Address and Phone

TO ORDER

Notify Party Insert Name, Address and Phone

(It is agreed that no responsibility shall attach to the Carrier or his agents for failure to notify)

中远集装箱运输有限公

司

COSCO CONTAINER LINES

Port-to-Port or Combined Transport

ABC COMPANY

1-3 MACHI KU STREET OSAKA，JAPAN

Combined Transport * Pre-carriage by

Combined Transport * Place of Receipt BILL OF LADING

RECEIVED In external apparent good order and condition except as other- wise noted. The total number of packages or units stuffed in the container, the description of the goods and the weights shown in this Bill of Loading are furnished by the Merchants, and which the carrier has no reasonable means of checking and is not a part of this Bill of Loading contract. The carrier has issued the number of Bills of Lading stated below, all of this tenor and date, one of the original Bills of Lading must be surrendered and endorsed or sig- ned against the delivery of the shipment and whereupon any other original Bills of Lading shall be void. The Merchants agree to be bound by the terms And conditions of this Bill of Lading as if each had personally signed this Bill of Lading. SEE clause 4 on the back of this Bill of Lading (Terms continued on the back hereof, please read carefully) *Applicable Only When Document Used as a Combined Transport Bill of Lading. Ocean Vessel Voy. No. .Port of Loading KAOHSIUNG V.0707S SHANGHAI PORT

.Port of Discharge OSAKA Combined Transport * Place of Delivery

Marks & Nos. Container / Seal No. No. of Containers or Packages ABC OSAKA NOS.1-60 C/N:SNBU7121820 Description of Goods (If Dangerous Goods, See Clause 20) Gross Weight Kgs Measurement 60 CARTONS CARDBOARD BOX CFS-CFS 2160.00KGS 33.000CBM

Particulars Furnished by Merchants Description of Contents for Shipper’s Use Only (Not Part of This B/L Contract)

.Total Number Of Containers and/or Packages (In Words) SAY SIXTY CARTONS ONLY Freight & Charges FREIGHT PREPAID Ex Rate: Revenue Tons Rate Per Prepaid Place and date of Issue SHANGHAI,NOV 29,2007 Collect Prepaid at Total Prepaid Payable at SHANGHAI PORT No. of Original B(s)/L THREE LADEN ON BOARD THE VESSEL DATE:NOV29,2007 BY

KAOHSIUNG V.0707S COSCO LINES

CONTAINER

Signed for the Carrier: COSCO CONTAINER LINES CNS01 0108895

1.Goods consigned from (Exporter’s full name and address, country) SHANGHAI YILONG CO.，LTD. Reference No. 20070819 GENERALIZED SYSTEM OF PREFERENCES CERTIFICATE OF ORIGIN (Combined declaration and certificate) NO.91 NANING ROAD SHANGHAI ,CHINA. FORM A 2.Goods consigned to (Consignee’s Full name, address, Issued in THE PEOPLE’S REPUBLIC OF CHINA (Country) country) ABC COMPANY 1-3 MACHI KU STREET OSAKA，JAPAN See Notes. Overleaf 4. For certifying authority use only 8.Origin 9.Gross Weight Or other Quantity G.W: 2160.00KGS 3.Means of transport and route (as for as known) FROM SHANGHAI PORT TO OSAKA BY SEA 5.Item number 10.Number And date of invoices INV YL71001 DATED: NOV 10,2007 No.: 6.Marls and 7.Number and kind of packages; Numbers of Description of goods Criterion 60 CARTONS (SIXTY CARTONS (see Packages ONLY) CARDBOARD BOX ABC Notes OSAKA NOS.1-60 ******************************************* Overleaf) “P” 11.Certification It is hereby certified that the declaration by the exporter is correct. CIQ SHANGHAI,NOV 25,2007 XXX 12.Declaration by the exporter The undersigned hereby declares that the above Details and statements are correct, that all the Goods were produced in CHINA and that they Comply with the origin requirements specified for those goods in the Generalized System of preferences for goods exported to (importing country) JAPAN Place and date, Signature and stamp of Authorized Place and date, signature and stamp of Certifying signatory SHANGHAI,NOV 25,2007 XXX authority

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